Show us the exact quote by Dr. J. where he made that statement.
Well since the study is a closely guarded national secret, his exact definition is not known because the fair tax organizations won't release it. But from statements made by Dr. Jorgenson it is painfully obvious. Dr. Jorgenson is on record as saying these 'embedded taxes' amount to 20% in all goods and services. Dr. Jorgenson is also on records as saying "Since producers would no longer pay taxes on profits or other forms of capital income under the NRST and workers would no longer pay taxes on wages, prices received by producers would fall by an average of twenty percent." Without the benefit of actually having the study, one can only conclude that these 20% embedded taxes are taxes on businesses and taxes that workers pay. If your buddies at AFFT would release Dr. Jorgenson's full study which showed his methodology, this debate would clear up real fast. But AFFT can't do that, because they would be exposed as LIARS. And until AFFT shows otherwise, they will be LIARS.